Which expense is typically categorized under non-deductible personal expenses?

Personal travel expenses are typically categorized as non-deductible personal expenses because they pertain to travel activities that are not directly related to earning income or conducting business. The IRS generally allows deductions for travel expenses only when the travel is undertaken for business purposes. So, if an individual travels for personal reasons, those costs do not qualify for a tax deduction.

In contrast, home office expenses might be deductible if the area is designated for business use, while investment property management fees can often be deducted as necessary expenses incurred to manage rental properties. Similarly, repair and maintenance expenses related to a business or income-producing property can be deducted, making them eligible for tax benefits. Therefore, personal travel expenses stand out as those that do not provide a deductible benefit under tax law.